French Cinema and Moving Image Code
In forceAny distributor who, in his capacity as assignee or agent, has exploitation rights for the marketing of an audiovisual work in the genres of fiction, animation, creative documentary or audiovisual adaptation of a live performance and eligible for financial support for production from the Centre national du cinéma et de l'image animée must, within the first three months of the year following the year in which the work is first broadcast by a television service provider, and then at least once a year for the duration of the contract with the line producer, draw up and send to the latter an operating account for the work.
The elements of the exploitation account are provided for each mode of exploitation of the work in France as well as for each territory of exploitation of the work abroad, except for those elements that cannot be individualized. Exploitation costs and their depreciation are only indicated when they are taken into account in calculating the amount of net revenue accruing to the producer. Financial assistance received by the distributor is only indicated insofar as it relates to the work concerned. The amortization status of the guaranteed minimums is indicated in all cases.
